A flat-rate allowance, in the maximum measure of € 300,00 for each seminar may be recognized for non-employee personnel, called to carry out courses, seminars, conferences or similar activities at the University of Cagliari, in addition to refunds for meals, stay and travel, insofar as referred to this regulation; this allowance is subject to withholding tax requested by law. The Board of Directors may modify this limit periodically. (Article 12, paragraph 5, Regulation about Missions in Italy and abroad).

Person in charge: Mrs. Francesca Esu - tel. 070.675.5412 – e-mail: missioni.dicaar@unica.it

The invitation request of external personnel for a course/conference/seminar by the proponent Professor must be sent at least 15 days before the event, accompanied by the following documentation, to the e-mail address: missioni.dicaar@unica.it in order to allow the acquisition of the prior authorisation from the Department Director.

Failure to comply with these deadlines and to transmit the complete documentation within the same deadlines, the management of the procedure and, consequently, the payment of the refund and/or compensation will not be allowed.

The proponent Professor must present, for each guest Speaker:

1: the invitation-designation form , properly signed by the proponent;

2. Curriculum Vitae (MAX 1024 kb) ;

3. Copy of the identity document;

4. Tax Code;

5. Master data Model (Residents Master data Model or Non-residents with income produced in Italy or abroad Model, depending on whether the subject is resident in Italy or abroad and, in this last case, depending on the site of the course/seminar/conference);

6.The programme of the event;

7. Declaration ex article 15 D.Lgs. n. 33/2013.

At the end of the activities the Speaker must present within 15 days:

* Please note that, in case of payment of the flat-rate allowance of €300,00, this allowance is subject to the withholding tax requested by law and in case of request for the costs refund, this refund will be subject to the same tax system of the allowance, as they are costs for the production of income (withholding tax in the measure of 20% for the speakers who are residents in Italy and 30% for non-resident speakers).

** invoices and receipts (also receipts containing the name of the person to which they are referred to and the description of the services, as provided for in Mission Regulation) must be registered to the person designed for the assignment. Costs apart from said cases, will not be recognized (for example, it will not be possible a refund for costs incurred by societies, agencies or other legal entity). The only exception consists, for speakers with VAT number, in the as professional who is a member of an associate firm. In this case the designed individual (person) must declare this situation and specify that the refund will must (have to) be paid to the associate firm when the professional assignment is given.

WARNING: In case of doubts concerning this translation, please check the Italian version.